1.audit 审计 ]+C;C
2.attestation 鉴证 >!o||Yn
3.credibility 可信赖程度 9j[lr${A
4.audit of financial statements 财务报表审计 28/At
5.agreed-upon procedures 执行商定程序 7iI6._"!w
6.high levels of assurance 高水平保证 :
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7.compilation 编制 d7g3VF<j
8.reliability 可靠性 <=1nr@L
9.relevance 相关性 tc.`P]R
10.professional skepticism 职业谨慎 n'WhCrW
11.objectivity 客观性 U|[+M@F_L
12. professional competence 专业胜任能力 mpsi{%gA
13.Senior/CPA-in-charge 项目经理 OrN~ Y#D
14.audit engagement letter 业务约定书 9 E@}@ZV(
15.recurring audit 连续审计 itH`
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16.the client 委托人 G54,`uz2
17.change CPA 更换注册会计师 A.f!SYV6
18.the existing CPA 现任注册会计师 S,I|8
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19.the successor CPA 后任注册会计师 orT%lHwjL
20.the preceding CPA前任注册会计师 8`I/\8;H'p
21.issue the audit report 出具审计报告 1[?
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22.expert 专家 Wciw6.@
23.the board of directors 董事会 28u3B2\$
24.knowledge of the entity‘ s business 了解被审计单位情况 ,WvCslZ
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .>/Tc
27.a general knowledge of —— 初步了解―――的情况 Mk:k0,z
28.a more knowledge of—— 进一步了解的情况 $|0?$U7!
29.the prior year‘s working papers 以前年度工作底稿 N:4oVi@Je
30.minutes of meeting 会议纪要 ~8rVf+bg3
31.business risks 经营风险 ZxvqLu
32.appropriateness 适当性 E%+ aqA)f
33.accounting estimate 会计估计 D%WgE&wtM
34.management representations 管理层声明 |._9;T-Yde
35.going concern assumption 持续经营假设 Cp`>dtCd
36.audit plan 审计计划 f@G3,u!]i
37.significant audit areas 重点审计领域 ITUwIpAE
38.error 错误 5.]eF$x2
39.fraud舞弊 Kuj*U'ed7t
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 D'nO
42.transactions without substance 虚假交易 U]8
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43.unusual pressures 异常压力 @)R6!"p
44.the suspected noncompliance 涉嫌存在违法行为 2D?V0>/
45.materialiy 重要性 $y2"Q,n+
46.exceed the materiality level 超过重要性水平 JGLjx
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47.approach the materiality level 接近重要性水平 TgDx3U[
48.an acceptably low level 可接受水平 l^LYSZg'R8
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 rM{3]v{~
50.misstatements or omissions 错报或漏报 z?b[ 6DLV;
51.aggregate 总计 )P)Zds@F
52.subsequent events 期后事项 g^`;B"
53.adjust the financial statements 调整财务报表 u'm[wjCjc
54.perform additional audit procedures 实施追加的审计程序 #iZ%CY\
55.audit risk 审计风险 Q?1'
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56.detection risk 检查风险 ]>:LHW
57.inappropriate audit opinion 不适当的审计意见 W5&;PkhQ6
58.material misstatement 重大的错报 @P$_2IU"
59.tolerable misstatement 可容忍错报 !yfQ^a_O
60.the acceptable level of detection risk 可接受的检查风险